Time-Barred Appeal Requires Sufficient Cause for Condonation: ITAT Vishakhapatnam

Mahesh Gurram Vs ITO (ITAT Visakhapatnam) The case of Mahesh Gurram Vs ITO, heard at the ITAT Vishakhapatnam, delves into the crucial matter of time-barred appeals and the necessity for sufficient cause for condonation of delay. This detailed analysis uncovers the intricacies of the case, shedding light on the legal proceedings and the final decision rendered. Mahesh Gurram, the appellant, contested the order of the Assessing Officer (AO) passed under section 143(3) of the Income Tax Act, 1961, dated March 21, 2014, pertaining to the Assessment Year 2011-12. The appellant sought relief through...